JP2006155136A - Accounting processing method, accounting processor, accounting processing program and its data structure - Google Patents

Abstract

<P>PROBLEM TO BE SOLVED: To solve a problem that numeric data showing the process of the accounting processing may be traced but data on an accounting processing history necessary for the accounting audit can not be obtained easily, since the data used for an accounting audit are managed in a system for performing accounting processing. <P>SOLUTION: With an accounting data input part 3, accounting data are inputted and summary information data on the accounting processing are inputted. With an accounting data processing part 1, the accounting data and summary information are associated to prepare a dynamic context document 12, which is stored in an accounting data storage part 2. Then, by searching the dynamic context document 12, history information on the accounting processing necessary for the accounting audit is presented effectively. <P>COPYRIGHT: (C)2006,JPO&NCIPI

Description

  The present invention relates to a method, apparatus, program and data structure for performing accounting processing, and more particularly to a method, apparatus, program and data structure for utilizing information for accounting audit during accounting processing.

  Accounting audits require the submission of transaction details that serve as the basis for financial statements. The transaction detailed information is a target item for which the value of the account item is calculated, a slip or a form including the value, and dynamic additional attributes related to the transaction slip or the sort form (in charge, date / time, calculation method, etc.). In particular, dynamic additional attributes currently exist in conjunction with vouchers and form data, and when transaction vouchers are sorted, transferred from a sort book to an account ledger, or from a ledger to financial statements. When the item is created, the item value becomes the aggregated value, and the dynamic additional attribute that is the basis thereof is lost from the aggregated data.

  In the ordinary accounting process, as shown in the example of FIG. 9, the income and expenditure slips are collected and aggregated (S91), the credits and the debits are sorted, and the contents of the slips are transferred to the credits and debits of the sort book. Etc. (S92), the value of the account item in the account ledger is calculated and entered in the account ledger (S93), each item of the financial statement is calculated, and the financial statement is completed (S94). Go through the process. In accounting audits, it is necessary to obtain the basis for calculation in contrast to obtaining the overall index from such individual detailed information. However, in the technique shown in Non-Patent Document 1, the financial statements As a technique for tracking the detailed transaction information as the basis, it is possible to cope with a method of tracking the basis of the item value using the taxonomy definition of XBRL.

  However, in the above technology, dynamic additional attributes related to transaction slips and sort forms created in actual transactions are tabulated in aggregate forms (summary slip, sort book, account ledger, financial report, etc.). There is no function to leave. It is also possible to trace the relationship between the items of the reported financial statements and see the value, but tracking and extracting detailed transaction slips of the item value and dynamic additional attributes of the item value is not possible. There was a problem that it was not possible, and it was not practical enough to use as audit data.

Patent Document 1 describes a financial audit system that can standardize business audits and perform efficient audits, but this method has a function to manage audit history and audit progress, In the accounting process stage, there is no function for recording and retrieving a dynamic additional attribute corresponding to the audit.
Japanese Patent Laid-Open No. 10-105619 (paragraph number 0036, FIG. 10) XBRL JAPAN, “XBRL 2.0 Specification”, [online], published in 2003, XBRL JAPAN [October 2004 search], Internet <URL: http://www.xbrl-jp.org/whatisxbrl/specification. html>

  The main object of the present invention is to make it possible to audit the relationship between accounting standards of a company, persons in charge, and generated slips using information submitted by an auditor.

  In order to solve the above-described problems, the present invention provides an information format that represents an item related to calculation of an audit-related item and an audit-related information of the item for an audit target item. Data for auditing is generated in parallel with accounting processing of data to be audited such as slip aggregation and sorting processing in the system used by the auditee.

  According to this, for example, auditing can be performed efficiently by using the data for auditing accumulated in the accounting processing performed by the auditee.

  According to the present invention, when performing an accounting audit or the like, it is possible to easily know the history of the accounting process, and it is possible to efficiently perform the accounting audit or the like.

  The best mode for carrying out the present invention will be described below in detail with reference to the drawings.

[Hardware configuration]
FIG. 1 shows an overall configuration of an embodiment of a financial accounting system based on XBRL of the present invention. In this embodiment, the financial accounting system includes an application server 100, a database server (hereinafter referred to as a DB server) 110, and client terminals 120 (120a, 120b) connected via a network 5.

  The application server 100 is a computer in which a CPU 101 (Central Processing Unit), a display 102, a keyboard 103, a secondary storage device 104, a main storage device 106, and a network interface 107 are connected by a bus 105. . The transaction data processing unit 1 is arranged in the main storage device 106 of the application server 100.

  The DB server 110 is a computer configured by connecting a CPU 111, a display 112, a keyboard 113, a secondary storage device 114, a main storage device 116, and a network interface 117 via a bus 115. In the main storage device 116 of the DB server 110, an accounting data storage unit 2 and a database management system (hereinafter referred to as DBMS) 21 are arranged.

  In the embodiment shown in FIG. 1, the client terminal 120 is configured such that one client terminal 120 a includes the accounting data input unit 3, and the other client terminal 120 b includes the accounting data display unit 4. However, one client terminal 120 may include both the accounting data input unit 3 and the accounting data display unit 4.

  In the present embodiment, the functional elements constituting the system are connected by a network 5 having a configuration in which the accounting data processing unit 1, accounting data storage unit 2, DBMS 21, accounting data input unit 3 and accounting data display unit 4 are arranged in a distributed manner. A client-server system. However, these functional elements may be assigned to any computer, and the number of computers constituting the system can be any number of one or more. For example, all the functional elements may be allocated to one computer, or a plurality of functional elements, for example, the accounting data processing unit 1, the accounting data storage unit 2, and the DBMS 21 are allocated to one of the plurality of computers. Also good. In other words, this means that a configuration in which the application server 100 and the DB server 110 are combined with one computer is also possible.

  The programs constituting the accounting data processing unit 1, accounting data storage unit 2, accounting data input unit 3 and accounting data display unit 4 are recorded in an information storage medium such as a CD-ROM (Compact Disk Read Only Memory). I can keep it. In a computer that requires any of the accounting data processing unit 1, the accounting data storage unit 2, the accounting data input unit 3 or the accounting data display unit 4, the main storage device 106 ( Alternatively, these can be configured by reading into 116).

  FIG. 2 shows the configuration shown in FIG. 1 in further detail. The configuration of each functional element will be described with reference to FIG.

[Accounting Data Processing Department]
The accounting data processing unit 1 is arranged in the application server 100 in the present embodiment. The accounting data processing unit 1 includes an accounting processing module 10 and a dynamic context generation module 11. The accounting processing module 10 is an XBRL (eXtensible Business Reporting Language) engine, and processes a document including accounting data described in XBRL. The dynamic context generation module 11 receives the summary information 23 and generates a dynamic context and a key for searching for the dynamic context.

[Accounting data storage]
In this embodiment, the accounting data storage unit 2 is arranged in the DB server 110 together with the DBMS 21. The accounting data storage unit 2 includes an accounting data DB 16 and a dynamic context DB 17. The accounting data DB 16 and the dynamic context DB 17 are managed by the DBMS 21. The accounting data DB 16 stores accounting data corresponding to individual slips and the like, and the dynamic context DB 17 stores a dynamic context described later.

[DBMS]
The DBMS 21 (see FIG. 1) may be an ordinary commercial database management system, and uses a known existing technology. In the present embodiment, a system capable of searching related databases from the accounting processing module 10 (see FIG. 2), the dynamic context generating module 11 and the like via a database search language such as SQL (Structured Query Language). Assumed.

[Accounting data input section]
The accounting data input unit 3 is arranged in one client terminal 120a in the present embodiment. The accounting data input unit 3 includes a summary information generation module 7 and an XBRL instance document generation module 8.

  The summary information generation module 7 is a module for describing summary information 23 about who performed what and when when the user of the system of the present embodiment performs accounting processing. is there. When this module is activated, a screen for entering the summary information 23 is displayed on the client terminal 120a, and the user can describe information about the accounting processing performed in a free format for some items. Summary information 23 based on the description is generated. At this time, not only the system of this embodiment but also the input support that can use the text information stored in other systems accessible via the network 5 for the input of the summary information 23 is the summary information generation module. 7 does. Note that, when the summary information 23 is generated, a method of identifying a descriptor by a user account of a computer may be used.

  The XBRL instance document generation module 8 is a module for creating data such as the actual amount of a slip. This module is configured to hold the XBRL taxonomy document 6, and displays a screen on the client terminal 120a that allows the user to input each of the input subjects of the slip designated by the XBRL taxonomy document 6 selected from the XBRL taxonomy document 6. To do. In response to this input, an instance document 9 according to the XBRL format is generated. The XBRL taxonomy document 6 can be stored in the accounting data DB 16 or the like and shared with other modules, in addition to being included in this module.

[Accounting data display section]
In this embodiment, the accounting data display unit 4 is arranged on one client terminal 120b. A slip / form display module 13, a summary display module 14, and a history information display module 15 are included.

  In this embodiment, the slip / form display module 13 is configured to hold the XBRL taxonomy document 6 and displays the contents of each item of the slip and the form corresponding to the subject specified in the XBRL taxonomy document 6. Create document data for display as possible. The XBRL taxonomy document 6 can be stored in the accounting data DB 16 or the like and shared with other modules in addition to being stored in this module. The document data for display generated by the slip / form display module 13 is created from data obtained by the function of searching the accounting data DB 16 of the slip / form display module 13.

  The summary display module 14 is a module that searches the dynamic context DB 17 and displays summary information 23 that is the basis of each dynamic context. The summary display module 14 converts the search result into the XBRL format and displays it on the client terminal 120b.

  The history information display module 15 searches the dynamic context DB 17 and combines the resulting dynamic contexts to form history information. Then, the history information is converted into the XBRL format and displayed on the client terminal 120b. In this display, it is also possible to display information so that the history is traced according to the user's instruction. This display is basically realized by examining and managing the reference relationship among the searched results, and displaying them in order from the newly recorded dynamic context to the old dynamic context. When there is reference information to another dynamic context in the information of the dynamic context, reference is made based on this.

[System operation during data entry]
Next, referring to FIG. 2, an outline of the operation of the system from when the slip data is input until the data is stored in the accounting data DB 16 and the dynamic context DB 17 will be described.

  First, in the accounting data input unit 3 of the client terminal 120 a, the accounting data such as the entered slip is stored in the instance document 9 by the XBRL instance document generation module 8. At this time, the XBRL instance document generation module 8 refers to the XBRL taxonomy document 6 in order to generate the instance document 9. In the accounting data input unit 3, the summary information generation module 7 generates summary information 23 of the input accounting data.

  Next, the summary information 23 and the instance document 9 created by the accounting data input unit 3 are passed to the accounting data processing unit 1. In the accounting processing module 10 of the accounting data processing unit 1, accounting processing is performed from the instance document 9 and the XBRL taxonomy document 6. The summary information 23 is stored in the dynamic context 12 by the dynamic context generation module 11.

  Then, the processing result of the accounting data processing unit 1 is passed to the accounting data storage unit 2. The accounting data storage unit 2 stores the results of accounting processing in the accounting data DB 16 and the data of the dynamic context 12 in the dynamic context DB 17 in association with each other.

  This operation will be described in more detail with reference to FIG. 3 (see FIGS. 1 and 2 as appropriate). FIG. 3 is a diagram showing processing from input of accounting data and summary information by the accounting data input unit and accounting data processing unit to storage in the database.

  First, the summary information generation module 7 included in the accounting data input unit 3 is activated, and a summary information input screen is displayed on the client terminal 120a. In accordance with this screen, the user inputs summary information regarding the accounting process (S21). At that time, the summary information generation module 7 performs input support so that text information stored in another system accessible via the network 5 can be used for inputting the summary information, and the summary information data 23 is stored. create.

  Next, the XBRL instance document generation module 8 is activated, determines the accounting subject to be input according to the XBRL taxonomy document 6, and displays an input screen on the client terminal 120a. Then, according to this screen, the user inputs accounting data for performing accounting processing (S22).

  The XBRL instance document generation module 8 formats the data input by the user in this way, and creates the XBRL instance document 9 (S23). The processing in the accounting data input unit 3 is completed through the steps so far.

  The data created by the accounting data input unit 3 is transferred to the accounting data processing unit 1 via the network 5, and the processing of the accounting data processing unit 1 is started.

  The XBRL instance document 9 is subjected to accounting processing (S24) by the accounting processing module 10, and the accounting data obtained as a result is stored in the accounting data DB 16 by the accounting processing module 10.

  Next, the dynamic context generation module 10 associates the summary information 23 with the accounting data, and determines a context identification ID that is a key common to both (S25). In addition, when the context identification ID determined here is not yet included in both, it is necessary to generate a new one. Otherwise, the context identification ID already included in one is used as the other. Is added to determine a common context identification ID.

  Then, the dynamic context generation module 10 generates the dynamic context document 12 from the summary information data 23 and the context identification ID (S26), and stores the generated dynamic context document 12 in the dynamic context DB 17 To do.

Dynamic context
FIG. 4 is a diagram illustrating the contents of a dynamic context document. The contents of the dynamic context document 12 always have one context identification ID 31 that can uniquely identify this data. In the summary information 23, the summary information input by the accounting data input unit 3 is set. Arbitrary item contents and number of items can be defined in this part. Next, the generation source reference information 32 designates information that can refer to the accounting data indicated by the summary information 23. In the case of a plurality of accounting data, a plurality of reference data can be designated for this item.

[XBRL instance (static context)]
FIG. 5 is a diagram showing an example in which the accounting data is stored in the XBRL instance document. As the monetary value of the accounting data, the asset-total element 40 stores a numerical value 2600, and the asset-total element 41 stores a numerical value 3105. As the static context, context ID, reporting period, monetary unit, and numerical effective accuracy information are defined.

  The SContext element 42 of the static context is defined as the unit of money amount in the second quarter of a certain company, and the effective number is 18 digits. Further, the SContext element 43 is defined as the unit of the amount of money in the third quarter of a certain company, and the effective number is 18 digits. These static context definitions are associated with the asset-total element that stores the value of the accounting data. The asset-total element 40 is associated with the SContext element 42, and the asset-total element 41 is associated with the SContext element 43. Yes. Therefore, the value of 2600 stored in the asset-total element 40 is “a certain company's second quarter amount is 2600 yen”, and the value of 3105 stored in the asset-total element 41 is “It is 3105 yen for the third quarter of a certain company”.

Dynamic context
FIG. 6 is a diagram illustrating an example of a document obtained by processing a dynamic context into the form of display data. The sales slip element 50 stores a value of 498000 as accounting data. Similarly, the sales slip element 51 stores a value of 498000 as accounting data. If the static context of these accounting data is specified so as to refer to the definition of the SContext element 42 shown in FIG. 5, it means “a certain company's second quarter amount is 498,000 yen”. become. However, since it is not clear what this sales amount is from this amount alone, a DContext element 52 indicating dynamic context data is defined for this element. Data of arbitrary summary information is stored in the dynamic context (range 53). In the example of FIG. 6, summary information such as calculation date, description, form name, form number, creator's organization, creator's name, calculation method, number of objects, and the like are stored. By storing the summary information, it is possible to know what the amount of the sales slip is, and who, when, and how to process it. In the example of FIG. 6, a dynamic context is similarly defined for the sales slip element 51. In the example of FIG. 6, since the calculation target item element 54 has no data, only the item is described. However, if necessary, information to be the calculation target item is described. A specific example of the calculation target item element will be described later in the description of the example of FIG.

  FIG. 7 is a diagram illustrating an example of a dynamic context as in FIG. The daily sales amount component 60 stores the total of the two sales slips shown in FIG. Here, a dynamic context is defined to indicate which sales slip is a calculated value. The RefDContext element 63 of the calculation target item element 62 specifies the context identification ID of the dynamic context of the accounting data to be calculated. By referring to the dynamic context based on this ID, it is possible to refer to the history of accounting processing by drill-down.

  Further, when the context identification ID included in the RefDContext element 63 is traced to reach the first history of the search target included in the dynamic context DB 17, that is, the dynamic context related to the first data input, In some cases, reference information such as a paper slip that is not machine-readable is included in the source reference information 32 (see FIG. 4). According to the description for referring to such non-online information, when referring to documents and slips that are legally required to be stored, who should be asked and what books should be targeted? I understand. As a result, the correspondence with documents that cannot be digitized before being databased can also be managed by the system of this embodiment. Also, such a non-online information provision request document is mechanically created by searching the contents of the dynamic context, and sent to the request destination described in the dynamic context. You can also

[System behavior during data retrieval]
First, referring to FIG. 2 again, an outline of a basic operation at the time of retrieval of already input data is shown. In the accounting data display unit 4, the accounting data stored in the accounting data DB 16 of the accounting data storage unit 2 is searched by the slip / form display module 13 and converted into display data with reference to the XBRL taxonomy document 6. The summary display module 14 retrieves summary information associated with the displayed slip or form from the dynamic context DB 17 of the accounting data storage unit 2 and converts it into display data. Further, the history information display module 15 retrieves the transaction data processing history information in the form from the dynamic context DB 17 of the transaction data storage unit 2 and converts it into display data. Then, the display data created by the slip / form display module 13, summary display module 14, and history information display module 15 is displayed on the client terminal 120b.

  FIG. 8 is a diagram illustrating an operation example of dynamic context search. Through this example, the search operation will be described in more detail.

  First, the summary display module 14 in the transaction data display unit 4 arranged in the client terminal 120b is activated, and the user designates a search target from the client terminal 120b in accordance with a screen displayed by the summary display module 14. Specify information to identify the target, such as name and slip number. Thereafter, the context identification ID is searched from the dynamic context DB 17 using this information. Then, the summary display module 14 displays the search result on the client terminal 120b. (S81)

  The user selects and specifies the target context identification ID from the client terminal 120b and inputs it (S82).

  Next, the dynamic context DB 17 is searched from the history information display module 15 using the specified context identification ID (S83). Then, using the same context identification ID as a key, the slip / form display module 13 searches the accounting data DB 16 (S84) to obtain accounting information of the slip that is the basis of the accounting process.

  The history information display module 15 creates a document in a format that can be displayed so as to correspond to XBRL by combining the search result of the dynamic context and the search result of the accounting information obtained from the same context identification ID in this way. (S85). The example of the displayable document shown in FIGS. 6 and 7 is display data formed by combining the results of searching the accounting data DB 16 and the dynamic context DB 17 in the same manner as performed here.

  Then, the history information display module 15 displays the document in the displayable format on the client terminal 120b. At this time, in this embodiment, when there is a lot of history information to be displayed, the latest history is displayed, and a display that allows drill-back toward old history information is performed. However, the history information display method according to the present invention may be a method of enumerating icons for reference to each history information from the oldest to the newest, so that the display can be drilled back. It is not limited to the method to be performed.

  According to the present embodiment, the data history (attribute) is held by the data itself, so that there is an advantage that the situation in which the data is generated can be traced directly from the balance sheet. This also facilitates the response to the demand for traceability, which has recently become increasingly important. Here, traceability refers to, for example, appealing how accounting documents and accounting data were created and making it possible to investigate.

  Furthermore, according to the present embodiment, there is an advantage that the state at the time of issuing a slip can be maintained. In addition, there is an advantage that the accounting rule (relationship between forms) lines can be understood. In addition, the auditing side can save the trouble of collecting data for the accounting audit, and the audited side can present the requested information immediately. In addition, the basis of the created data can be proved. Note that the present embodiment is realized by executing a program that realizes a necessary function using an arithmetic means in a computer.

It is a figure explaining the whole structure of one Embodiment in this invention. It is a figure which shows the flow of a functional block and data. It is the flowchart which showed the process from the input of data to storage. It is a figure which illustrates the content of a dynamic context document. It is a figure which shows the example which stored accounting data in the XBRL instance document. It is a figure which shows the example of the document which processed the dynamic context into the form of display data. It is a figure which shows the example of the dynamic context similar to FIG. It is a figure which shows the operation example of the search of a dynamic context. It is a figure for demonstrating the operation | movement of a normal accounting processing system.

Explanation of symbols

DESCRIPTION OF SYMBOLS 1 Accounting data processing part 2 Accounting data storage part 3 Accounting data input part 4 Accounting data display part 5 Network 6 XBRL taxonomy document 7 Summary information generation module 8 XBRL instance document generation module 9 Instance document 10 Accounting processing module 11 Dynamic context generation module 12 dynamic context document 13 slip / form display module 14 summary display module 15 history information display module 16 accounting data database (accounting data DB)
17 Dynamic context database (dynamic context DB)
21 Database management system (DBMS)
23 Summary Information 100 Application Server 101 CPU
102 Display 103 Keyboard 104 Secondary Storage Device 105 Bus 106 Main Storage Device 107 Network Interface 110 Database Server (DB Server)
111 CPU
112 Display 113 Keyboard 114 Secondary storage device 115 Bus 116 Main storage device 117 Network interface 120 Client terminal 120a Client terminal 120b Client terminal

Claims (10)

An accounting method executed by a computer system,
The computer system is composed of one or more computers,
Accounting data input part for inputting accounting data and history information to be accounted for,
An accounting data processing unit for processing documents containing accounting data and documents containing history information;
Accounting data storage unit for storing accounting data and history information processed by the accounting data processing unit,
And one or more computers each including an accounting data display unit for displaying accounting data accounted for by the accounting data processing unit and history information of the accounting process,
The accounting data input unit, accounting data processing unit, accounting data storage unit and accounting data display unit cooperate to execute the accounting process,
In each processing stage of the accounting process,
The accounting data input unit, the accounting data processing unit, the accounting data storage unit, and the accounting data display unit generate history information at the processing stage and identification information that is a key for searching the history information, and store them together in a storage device An accounting method characterized by: The accounting data input unit, accounting data processing unit and accounting data storage unit,
The history information is configured to include identification information of the history information, date information, data creator information, data processing method information, and identification information of history information of information to be processed. The accounting method according to 1. The accounting data input unit, accounting data processing unit and accounting data storage unit,
Specify accounting subjects by taxonomy document based on XBRL format using financial information description language,
Generate an instance document in XBRL format that includes the accounting data of the subject according to this specification,
3. The accounting method according to claim 1, wherein a dynamic context document including the history information is defined in a format that can be mixed with an XBRL format. The accounting data processing unit, accounting data storage unit and accounting data display unit are:
Perform accounting processing based on XBRL format for documents in XBRL format,
The result of the accounting process is converted from the XBRL format and stored in the database,
The result of searching the database information is converted to XBRL format,
4. The accounting method according to claim 3, wherein a document in XBRL format is displayed. The accounting data storage unit and accounting data display unit are:
Search historical information related to accounting processes required for financial audits by identifying historical information,
Extracting a reference relationship from the history information, managing history information in time series based on the reference relationship,
The accounting according to any one of claims 1 to 4, wherein the display is performed by referring back from the history information relating to the last stage of the accounting process to the history information relating to the first stage of the accounting process. Processing method. The accounting data storage unit and accounting data display unit are:
Search historical information related to accounting processes required for financial audits by identifying historical information,
Managing history information based on the reference relationship in the history information,
The accounting according to any one of claims 1 to 4, wherein the reference relationship is displayed retroactively from the historical information relating to the last stage of the accounting process to the historical information relating to the first stage of the accounting process. Processing method. In the reference going back history information,
The accounting data storage unit and accounting data display unit are:
7. The accounting process according to claim 5, wherein reference information including a ledger of accounting information included in the history information is displayed after the machine-readable information on the computer cannot be traced as a reference destination. Method. Along with the accounting process, an accounting apparatus for storing history information related to the accounting process in association with the accounting process,
An accounting data input unit for inputting the accounting data to be subject to the accounting process, an accounting data processing unit for performing a predetermined accounting process on the input accounting data, an accounting data storage unit for storing a result of the accounting process, and the An accounting data output unit that outputs processing results to the outside
The accounting data input unit, the accounting data processing unit, the accounting data storage unit and the accounting data output unit cooperate to execute accounting processing,
In each processing stage of the accounting process,
An accounting processing apparatus characterized by generating history information obtained in each processing step and identification information which is a key for searching the history information, and storing them together in a storage device.   An accounting processing program for causing a part or all of the accounting processing method according to claim 1 to be executed by one or more computers. The accounting method according to any one of claims 1 to 7,
An accounting data structure generated by a dynamic context generation module included in the accounting data processing unit,
Items of identification information included in the accounting information generated by the accounting processing module included in the accounting data processing unit,
An item of information identifying the user who created the accounting information;
Information items related to history generated by the dynamic context generation module included in the accounting data processing unit;
An item for referring to data of the data structure for accounting processing determined based on reference information to information on the history,
An accounting data structure including at least an item of identification information for identifying the data including these.

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